عنوان
پدید آورنده
موضوع
رده
HJ2305 .C567 2003
HJ2305
.
C567
2003
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
9264199802
(Number (ISBN
9789264199804
NATIONAL BIBLIOGRAPHY NUMBER
Number
b790258
GOVERNMENT PUBLICATION NUMBER
Number
23 2003 01 1 P
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Using micro-data to assess average tax rates.
General Material Designation
[Book]
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Paris :
Name of Publisher, Distributor, etc.
Organisation for Economic Co-operation and Development,
Date of Publication, Distribution, etc.
©2003.
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
46 pages :
Other Physical Details
illustrations ;
Dimensions
27 cm
SERIES
Series Title
OECD tax policy studies ;
Volume Designation
no. 8
GENERAL NOTES
Text of Note
"23 2003 01 1 P"--Page 4 of cover.
Text of Note
Also published in French under title: Utilisation de données micro-économiques pour évaluer les taux moyens d'imposition.
Text of Note
Prepared by W. Steven Clark using data collected by Working Party No. 2 of the OECD Committee on Fiscal Affairs.
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references (page 39).
SUMMARY OR ABSTRACT
Text of Note
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting tax rates that average over all taxpayers. It also illustrates the importance of loss adjustments in measuring effective tax rates on capital income, and reports evidence of significant variation in corporate average tax rates by sector and firm asset size.
OTHER EDITION IN ANOTHER MEDIUM
Title
Using micro-data to assess average tax rates.
TOPICAL NAME USED AS SUBJECT
Taxation-- OECD countries-- Rates and tables.
Taxation-- OECD countries.
Belastingheffing.
Taxation-- Rates and tables.
Taxation.
GEOGRAPHICAL NAME USED AS SUBJECT
OECD countries.
7
DEWEY DECIMAL CLASSIFICATION
Number
336
.
2/93/09177
Edition
22
LIBRARY OF CONGRESS CLASSIFICATION
Class number
HJ2305
Book number
.
C567
2003
OTHER CLASS NUMBERS
Class number
83
.
52
System Code
bcl
PERSONAL NAME - PRIMARY RESPONSIBILITY
Clark, W. Steven.
CORPORATE BODY NAME - ALTERNATIVE RESPONSIBILITY
Organisation for Economic Co-operation and Development., Committee on Fiscal Affairs., Working Party No. 2 on Tax Analysis and Tax Statistics.
ORIGINATING SOURCE
Date of Transaction
20201207034109.0
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
